Establish a Branch in North Macedonia: Registration Steps

Our specialists will assist you in all procedures related to establishing a branch in North Macedonia from the preparation of documents, registration with the Central Register to representation in other administrative processes necessary for beginning a business.

Quick Facts
Applicable legislation	For foreign countries
Best used for	– banking, – insurance, – financial activities
Minimum share capital	No
Time frame for the incorporation (approx.)	Around 3 months
Management	Local
Legal representative required	Yes
Local bank account	Yes
Independence from the parent company	Dependent on the parent company
Liability of the parent company	Full liability on the branch office's debt and obligations
Corporate tax rate	10%
Possibility of hiring local staff	Yes
Definition of a branch in Macedonia	A type of firm established by a foreign company to extend its services, operations, or presence in Macedonia.
General documents required for opening a branch	– parent company’s Articles of Association (notarized), – extract from the foreign commercial registry, – agreement between the parent company and branch, – information about branch’s activities, – minutes of the meeting of branch establishment, etc.
Possibility of setting up multiple branches (YES/NO)	YES
Steps of opening a branch	– prepare the documents, – appoint representative, – register with Trade Register, – register with tax authorities, etc.
Tax returns	By the end of February or by 15 March of the following year, if taxes are filed electronically
Remote registration	We handle company incorporation in Macedonia and branch registration remotely through power of attorney.
VAT rate	18% (standard); 10% and 5% (reduced)
Branch name	Usually the same name as the parent company.
Authorities overseeing branches in Macedonia	Central Register of Macedonia
Alternatives to a branch office	Our specialists in company formation in Macedonia can help you open alternative entities, such as a representative office or a subsidiary.
Minimum directors/shareholders required	None
Number of double taxation treaties in Macedonia	49
Other taxes in Macedonia	– custom duties, – excise duties, – social security contributions, – withholding taxes, etc.
Advantages of opening a Macedonian branch	– market expansion, – low tax rates, – brand recognition, – easy incorporation process, – strategic location in Southeast Europe, etc.
Assistance	We can help you open a company in Macedonia or expand your business by establishing a branch.

What are your services for setting up a branch in Macedonia in 2026?

Our services for foreign or local firms/ entrepreneurs cover:

Legal assessment of branch structure and suggested activities;
Preparing the necessary documentation for registration of the branch;
Preparation of documents issued by the foreign company;
Certified translation of foreign documents;
Registration at the Central Registry of the Republic of North Macedonia;
Opening of a bank account;
Registration of direct investments for founders residing abroad, if needed;
Procedure at the Employment Agency in case of hiring employees.

Below, find more information on the steps to open a branch in Macedonia from this infographic:

What are the necessary documents for setting up a branch in North Macedonia in 2026?

Establishing a branch in Macedonia needs complete attention when preparing the documents like:

the certificate of incorporation of the foreign company (this needs to be notarized);
an agreement through which the parent company agrees on the branch opening in Macedonia;
an extract from the foreign commercial registry which shows the registration date of the parent company;
information about the parent company (capital share, the name of the owners):
a document providing details about the future operations of the branch;
the minute meeting of the branch establishment in Macedonia.

Why is setting up a branch in North Macedonia beneficial?

Opening a branch in Macedonia may provide foreign enterprises with the following benefits:

No need to set up a separate local legal entity to operate on the market of North Macedonia;
Direct control of the activities of the branch by the foreign parent company;
A proven mechanism for carrying out approved business operations within the territory of the country;
Improved cooperation between the parent company and its operations in North Macedonia;
The opportunity to set up local business offices and build business relations with clients and business partners;
A favorable corporate income tax rate;
A good option for companies willing to expand gradually before setting up a separate subsidiary.

Can I establish more than just one branch in Macedonia in 2026?

Yes, it is good to know that foreign investors can establish more than just one branch in Macedonia, the registration procedure remaining the same with the authorities in charge. In this matter, the central branch must be established at the time of the incorporation.

Do I need to register the annual financial statements for my branch?

Yes, branches in Macedonia are obliged to register the financial statements and all the reports in agreement with the legislation of the country and the internal rules of the parent company.

Are there any taxes for branches in Macedonia?

Yes, investors who decide for a branch in Macedonia should know that the tax regime is extremely favorable and one of the lowest in Europe, with an appealing corporate income tax rate. The corporate income tax (CIT) is set at 10% in Macedonia.

How fast can I register a branch in North Macedonia in 2026?

The registration of branches in Macedonia will pretty much depend on the documents provided to the Central Registry of the Republic of North Macedonia. Normally, it takes a few hours until the company is registered in Macedonia.

Is it mandatory to have business premises in Macedonia when forming a branch?

The existence of a local address and proper business premises will depend on the nature of the branch. The service details provided by the client show that services relating to mediation and drafting of a lease agreement for the business premises are available.

Foreigners interested in establishing a branch in Macedonia in 2026 are invited to ask for comprehensive support at the time of registration from our Macedonian team of agents in company formation. Please contact us at any time.